Earnings per share is calculated as O (Net income less dividends on shares of common stock)...

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Earnings per share is calculated as O (Net income less dividends on shares of common stock) divided by number of shares of common stock outstanding. O Net income available to common stockholders divided by number of shares of common stock outstanding. ONet income divided by number of shares of common stock authorized. ONet income available to preferred stockholders divided by number of shares of preferred stock outstanding. Earnings per share is calculated as O (Net income less dividends on shares of common stock) divided by number of shares of common stock outstanding. O Net income available to common stockholders divided by number of shares of common stock outstanding. ONet income divided by number of shares of common stock authorized. ONet income available to preferred stockholders divided by number of shares of preferred stock outstanding.